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All Journal Owner : Riset dan Jurnal Akuntansi Paradoks : Jurnal Ilmu Ekonomi
Muhammad Su'un
Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Total Quality Management dan Reward System Terhadap Kinerja Manajerial: Studi Empiris PT. Bosowa Berlian Motor Makassar Inayah Hambali; Mursalim; Muhammad Su'un
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Quality Management (TQM) dan Reward System terhadap kinerja manajerial pada PT. Bosowa Berlian Motor Makassar. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data berupa angka-angka yang dianalisis secara statistik. Penentuan sampel dilakukan melalui metode sampling dengan jumlah responden sebanyak 33 kepala divisi. Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan program SPSS versi 19. Hasil penelitian menunjukkan bahwa Total Quality Management berpengaruh positif dan signifikan terhadap kinerja manajerial. Selain itu, juga terbukti berpengaruh positif dan signifikan terhadap kinerja manajerial. Temuan ini mengindikasikan bahwa penerapan TQM yang efektif serta sistem penghargaan yang tepat dapat meningkatkan kinerja manajerial dalam organisasi.
Peran Akuntansi Forensik dan Audit Investigasi dalam Mengungkap Fraud dengan Whistleblowing sebagai Variabel Intervening: Studi Kasus Siklus Inventori di PT Vale Indonesia, Sulawesi Selatan Muhammad Su'un; Muhammad Abduh
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2631

Abstract

This study aims to uncover fraud behavior in the supply cycle through forensic accounting and investigative auditing methods using whistleblowing as an intervening variable. The study uses a quantitative approach based on post-positivist philosophy with purposive sampling. Data were obtained from 45 respondents and analyzed using Partial Least Squares (PLS)-SEM with the help of SmartPLS 3.0 software. The results showed that forensic accounting has no significant effect on the disclosure of fraud in the inventory cycle. On the contrary, investigative audits have a positive and significant effect on the disclosure of fraud. In addition, investigative audits also have a positive and significant effect on whistleblowing, which implies that the stronger the investigative audits in an organization, the more likely it is that someone will report fraud. This study also found that whistleblowing does not mediate the effect of forensic accounting on fraud, but it does mediate the effect of investigative audits on fraud. The novelty of this study is that it analyzes the relationship between forensic accounting, investigative audits and whistleblowing on the supply cycle, which has been little studied empirically in academic literature. In addition, this study highlights the role of whistleblowing as a more effective reporting mechanism to support investigative audits, whereas forensic accounting does not. These findings indicate that companies need to further optimize investigative audits to detect fraud, as this approach has been proven to be more effective in encouraging whistleblowing and exposing fraud compared to forensic accounting. In addition, companies need to strengthen their whistleblower protection systems so that they feel safe in reporting fraud without fear of retaliation. The results of this study can be used as a basis for policymakers, auditors, and regulators to improve internal control systems to ensure compliance with Financial Accounting Standards (SAK) in Indonesia.
Co-Authors Inayah Hambali Muhammad Abduh Mursalim